- 11 - representation or pretense, defraud any other person of money, labor or real or personal property * * * is guilty of theft. [Cal. Penal Code sec. 484(a) (West 2001).] In California, the crime of theft also includes theft by embezzlement. People v. Creath, 37 Cal. Rptr. 2d 336, 339 (Ct. App. 1995); People v. Krupnick, 332 P.2d 720, 722 (Cal. Ct. App. 1958). A. The Corporation’s Alleged Refusal To Communicate With Petitioner and Its Alleged Disappearance in 1993 Petitioner contends that from the inception of the partnership, the corporation refused to provide him with PTSI’s financial information. He also contends that sometime in or about 1993, PTSI and the corporation “disappeared for over 10 years”, during which time he was unable to locate either company. In August 1999, petitioner attempted to contact PTSI by letter. The agreement lists PTSI’s principal place of business as an address in Glenview, Illinois (the Glenview address), “or such other place or places as the General Partner may designate.” Petitioner sent a certified letter to the Glenview address, but the letter was returned to petitioner and marked “Unable to forward”. The record does not describe the content of the letter. Nor does the record indicate whether petitioner made additional attempts to contact PTSI or the corporation before the notice of deficiency was issued in November 2004.Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 Next
Last modified: May 25, 2011